If I have loaned a poor person money, that he will possibly not be able to pay back, what are the considerations in “giving maaser” of the amount of the loan by forgiving the loan? (And deducting that amount from what maaser I would have given).
There is controversy about forgiving and old loan and using that money for maaser, however most poskim say that if it is still possible for the loan to be paid back, and you didn’t give up on even getting the money back, then according to numerous sources you may take the amount of the loan off your calculation of maser. However if you lost all hope of ever getting the money back then it is as if it is lost and you can’t take it from maaser, such as if the borrower went bankrupt or died. Additionally, this is only is indeed the person who borrowed the money is an poor person at this time.
Beis Din Shel Shlomo Y:D 1 Psak 16, Yaskil Avdei Y:D 1-13, Teshuvos Vhanhagos 1-560. R’ S. Z. Auerbach Answer 15 at the end of B’orach Tzedakah, B’orach Tzedakah 11-108,